The finance of our government that the remaining situation beginning changes into the budget deficit since 1990 . So introduced solved financial predicament experience from foreign. Britain promoted ¡§Private Finance Initiative (PFI)¡¨since 1992, it is deep and wide to influence to the development of Britain's politics, economy and society. Our country makes ¡§The Reward Non-governmental to Participate in Traffic Build Regulations ¡§on November 1994, take the way of ¡§Build-operate-transfer¡¨ to promote non-governmental circles participate in the investment. It is combine three parts of the government's power ,non-governmental fund and enterprise's administration efficiency to together, in order to finish the advance mode of the public works and moving up service quality, which create third of the win for government , people and enterprise's. BOT special project usually has such characteristics as long payoff period , investment amount is huge , risks involved are many and complicated, and BOT benefit which have more high uncertainty , market requirement that forecasting difficult question, so BOT is planning at the beginning, must consider when BOT plans to running , should pay attention to those can influence original financial revenue and expenditure parameter of planning, and austerely control on tolerate range, or the situation is not well how to do financial operation. This research just do the Financial Feasibility Analysis, and take Garden of Culture and Sports of Taipei (The Taipei Dome Complex of Song Shan Tobacco Factory) as a study case. This research approach is as following: 1. Documents retrospect 2. Case study 3. Make Financial Analysis with the Net Present Value Method 4. Every chapter is arranged as follows: Chapter two probe into documents and case preview Chapter three Financial assessment model and parameter setting Chapter four Financial cost and income Chapter five Cash-Flow Analysis Chapter six Self-Liquidating Ratio Analysis Chapter seven Benefit analysis of investment Chapter eight Financing feasibility analysis Chapter nine Sensitiveness analysis Chapter ten Conclusion and suggestion The limited of this research is: 1. On case study, there are not more clear materials of type for operation, so the type of operation is supposing in order to rent out. So as to ensure the stability of incomes, it is easy to do the feasible assessment of the financial. 2. The space of this case is not to make a verdict yet, so all assumptions of this research are in order to use the government of Taipei to announce while the meeting for leasing that the materials are quoted , consulted in the general quotations of market and the similar case for financial materials of The Kaohsjung Dome . So on practical working in this case , should calculate on agreement materials of the three sides - ' government unit , financing unit , folk unit '.